金融英语的单选题

金融英语：FECT-1单选题
（一）
1. Which of the following is not a function of money? ______.
A. To act as a medium of exchange
B. To act as a unit of account
C. To act as a store of value
D. To provide a double coincidence of wants
E. To act as a means of payment
2. The price in the foreign exchange market is called ______.
A. the trade surplus
B. the exchange rate
C. the money price
D. the currency rate
3. Market risk refers to the risk of______.
A. financial prices fluctuations
B. default
C. fraud
D. deferred payments
4. Which of the following is not among the generally accepted accounting principles? ______.
A. Cash basis
B. Prudence
C. Consistency
D. Going concern
E. Money measurement.
5. What is a documentary letter of credit? ______.
A. A conditional bank undertaking to pay an exporter on production of stipulated documentation
B. A method of lending against documentary security
C. An international trade settlement system biased in favour of importers
D. All of the above
6. Holding a group of assets reduces risk as long as the assets ______.
A. are perfectly correlated
B. are completely independent
C. do not have precisely the same pattern of returns
D. have a correlation coefficient greater than one
7. An amount, payable in money goods, or service, owed by a business to a creditor, is known as a/an .
A. liability
B. debt
C. equity
D. asset
8. What function is money serving when you buy a ticket to a movie? ______.
A. store of value
B. a medium of exchange
C. transaction demand
D. a unit of account
9. If foreigners expect that the future price of sterling will be lower, the ______.
A. supply of sterling will increase, demand for sterling will fall, and the exchange rate will fall
B. supply of sterling will increase, demand for sterling will rise, and the exchange rate may or may not increase
C. supply of sterling will fall, demand for sterling will increase, and the exchange rate will rise
D. supply of sterling will fall, demand for sterling will fall, and the exchange rate may or may not fall
10. The documentary collection provides the seller with a greater degree of protection than shipping on ______.
A. open account
B. bank's letter of guarantee
C. banker's draft
D. documentary credit
11. Which of the following statements is not true of central banks? ______.
A. They pay the government's salaries
B. They always undertake the regulation of the banking system
C. They are always the lender of last resort
D. None of the above
12. When GBP/USD rate goes from 1.6150 to 1.8500, we say the dollar ______.
A. appreciates by 12.70%
B. depreciates by 14.55%
C. depreciates by 12.70%
D. appreciates by 14.55%
13. According to diversification principle in investment, suppose you invest Stock X and Stock Y with equal funds, which of the following is not true? ______.
A. If X and Y are totally independent with each other, the risk of the portfolio is reduced
B. If X and Y are perfectly negatively correlated, the risk of the portfolio is perfectly offset
C. If X and Y are perfectly positively correlated, the risk of the portfolio is neither reduced nor increased
D. If X and Y are perfectly negatively correlated, the risk of the portfolio is neither reduced nor increased
14. These are four main methods of securing payment in international trade:
(1) payment under documentary credit
(2) open account
(3) collection, that is document against payment or acceptance of a bill of exchange
(4) payment in advance
From an exporter's point of view, the order of preference is ______.
A. (4) , (2) , (3) , (1)
B. (4) , (1) , (3) , (2)
C. (4) , (3) , (1) , (2)
D. (2) , (4) , (1) , (3)
15. The main liability on a bank balance sheet is ______.
A. deposits
B. capital and reserves
C. loans and overdrafts
D. cash
16. ______ shows that net income for a specified period of time and how it was calculated.
A. The income statement
B. The capital statement
C. The accounting statement
D. The statement of financial condition
17. Why must the liabilities and assets of a bank be actively managed? ______.
A. Because assets and liabilities are not evenly matched on the same time scale
B. Because assets and liabilities are evenly matched
C. Because the interbank market uses LIBOR
D. Because assets and liabilities can be underwritten
18. If the expected returns of two risky assets have a perfect negative correlation, then risk .
A. is increased
B. falls to zero
C. is unaffected
D. is reduced by one-half
19. A possible disadvantage of freely fluctuating exchange rates with no official intervention is that .
A. some nations would experience continual deficits
B. the exchange rates may experience wide and frequent fluctuations
C. nations would no longer be able to undertake domestic policies designed to achieve and maintain full employment
D. nations would need a larger supply of international reserves than otherwise
20. What are your GBP/USD position and the average rate if you sell £4m at 1.6350 buy £5m at 1.6340 and sell $5m at 1.6348?
A. Short £2 058 478.10 long $3 370 000 at 1.6371
B. Long £5 941 521.90 short $9710 000 at 1.6342
C. Short £5 941 521.90 long $9 710 000 at 1.6342
D. Long £4 058 478.10 short $6 630 000 at 1.6336
答案：
1.D
2.B
3.A
4.A
5.A
6.C
7.A
8.B
9.A 10.A
11.B 12.B 13.D 14.B 15.A 16.A 17.A 18.B 19.B 20.D
（二）
1. Under which one of the following circumstances would it be wise for your customer to arrange a forward foreign exchange contract? ______.
A. Import of goods priced in a foreign currency
B. Import of goods priced in RMB
C. Export of goods priced in RMB
D. Export of goods priced in a foreign currency where the rate of exchange has been agreed in the sales contract
2. Incoterms address ______.
A. the risks of loss between the parties
B. breaches of contract
C. ownership rights
D. type of ship used
3. Which of the following is or was an example of representative full-bodied money? ______.
A. Debt money
B. ATS account
C. Gold certificate
D. Demand deposit
4. Risks associated with investing in foreign countries are the following except ______.
A. voting risk
B. exchange rate risk
C. country risk
D. political risk
5. An exporter sells goods to a customer abroad on FOB and on CIF term. Who is responsible for the freight charges in each? ______.
A. Exporter; Exporter
B. Exporter; Importer
C. Importer; Importer
D. Importer; Exporter
6. Default risk refers to the possibility that a borrower may ______.
A. be unable to repay the principal on his loan
B. be unable to make the interest payments on his loan
C. go bankrupt
D. all of the above
7. What is the reserve requirement? ______.
A. The requirement of a bank to deposit a percentage of money
B. The requirement for deposits in cash
C. The percentage of a bank's deposits in the form of cash reserves
D. The requirement for cash reserves
8. A draft is like a check that can be endorsed but it isn't a title to goods, like ______.
A. a bill of lading
B. an inspection certificate
C. a certificate of origin
D. an insurance certificate
9. Arbitrage ______.
A. is a general economic term for buying something where it is cheap and selling it where it is dear
B. keeps exchange rates consistent across markets
C. has been outlawed by the International Monetary Fund
D. cannot occur where there is a forward exchange market
E. both A and B
10. What is the purpose of comparing the ledger entries with the documents? ______.
A. To prove that all the transactions have made for the right amounts
B. To prove that all the accounts have been posted correctly
C. To check the number of all the debits and credits
D. To post the right accounts
11. What is Dollar Cost Averaging? ______.
A. A brokerage account that gives investors cheap trades
B. The idea that prices tend to rise over the long term
C. Buying stocks that are below average in value
D. A flat quarterly mutual fund fee averaged throughout the year
E. A strategy of investing money on a regular basis to take advantage of market fluctuations
12. From a Chinese bank's point of view, the currency account which it maintains abroad is known as______, while a RMB account operated in China for a foreign bank is termed ______.
A. a vostro account... a nostro account
B. a vostro account…a mirror account
C. a mirror account…a nostro account
D. a nostro account... a vostro account
13. Under FOB terms the bill of lading would state goods ______.
A. loaded on board, freight payable at destination
B. loaded on board, freight paid
C. received for shipment, freight paid
D. received for shipment, freight payable at destination
14. The liabilities of the bank as shown in its balance sheet represent the ______ which it uses in its business.
A. sources of the funds
B. share capital
C. investments
D. advances to customers
15. International payments and other messages are often sent through an international computer network called ______.
A. CHAPS
B. BACS
C. SWIFT
D. EIMT
16. Low levels of uncertainty (risk) are associated with .
A. stocks
B. stock options
C. higher potential returns
D. lower potential returns
17. Government securities would appear on a commercial bank's balance sheet as ______.
A. an asset
B. reserves
C. part of net worth
D. a liability
18. A major problem with a fixed exchange rate system is that when countries run foreign trade deficits, ______.
A. there is no self-correcting mechanism
B. currency values become unstable
C. the value of the reserve currency declines
D. world inflation increases
19. In a particular economy banks are required to keep 25 percent of all deposits in the form of reserves; this gives a credit-creation multiplier of ______.
A. four
B. three
C. two
D. five
20. Regulation of the money supply and financial markets is referred to as ______.
A. fiscal policy
B. income policy
C. monetary policy
D. budgetary policy
答案：
1.A
2.A
3.C
4.A
5.D
6.D
7.A
8.A
9.E 10.B
11.E 12.D 13.A 14.A 15.C 16.D 17.A 18.A 19.A 20.C
（三）
1. When a country runs a foreign trade deficit under a flexible foreign exchange rate system, its .
A. imports automatically increase
B. currency automatically depreciates
C. exports automatically decline
D. currency automatically appreciates
2. Which of the following statements is not true of accounting? ______.
A. Accounting is language of business
B. The user of accounting includes business, government, nonprofit organizations and individuals.
C. Accounting is useful for decision making
D. Accounting is an end rather than a means to an end
3. The term foreign exchange is best defined by the following statement: it is ______.
A. the rate of exchange between two currencies
B. synonymous with currency exchange
C. the place in which foreign currencies are exchanged
D. an instrument such as paper currency, note, and check used to make payments between countries
4. What is Asset Allocation? ______.
A. Buying assets of different types, risks, and potential returns
B. Buying assets with more than one brokerage account
C. The ability to buy mutual funds
D. Buying stocks for the long term
5. External users of financial accounting information include all of the following except .
A. suppliers
B. line managers
C. general public
D. creditors
6. CAPM is short for .
A. Capital Asset Pricing Model
B. Cash Added Price Matrix
C. Capital Asset Pricing Matrix
D. Cost and Price Model
7. Liquidity measures the ______.
A. value of an asset
B. ease with which an asset can be exchanged
C. usefulness of an asset
D. economic and monetary reliability of an asset compared with other assets
8. In a letter of credit transaction, the bank pays the seller against ______ which agree(s) with______.
A. documents... the credit
B. merchandise... the contract
C. documents... the contract
D. merchandise...the buyer ordered
9. A barter economy is one that does not possess _______.
A. any wealth
B. printed currency
C. a medium of exchange
D. gold
10. Which of the following is not true of airway bill? ______.
A. When goods are delivered to the airline, the airway bill is signed by them or their agents as a receipt of the goods
B. Airway bill is a document of title to the goods
C. Airway bill may also provide evidence of despatch of the goods where it has been stamped indicating details of the relevant flight
D. None of the above
11. The value of money varies _____.
A. directly with the unemployment rate
B. directly with the price level
C. inversely with the unemployment
D. inversely with the price level
12. The economics news on the television reports that the dollar has strengthened relative to the Japanese yen. This means that ______.
A. the dollar has depreciated relative to the yen
B. the dollar can now purchase more yen
C. the yen can now purchase more dollars
D. the US trade balance with the Japanese economy has improved
13. The theory of international exchange that holds that exchange rates are set so that the price of similar goods in different countries is the same is the ______.
A. price feedback theory
B. trade feedback theory
C. purchasing power parity theory
D. J-curve theory
14. According to the optimal portfolio theory, where should portfolios lie? ______.
A. On the efficient frontier
B. Above the efficient frontier
C. Under the efficient frontier
D. Anywhere, as long as the portfolio is diversified
15. Which of the following is not a user of management accounting information? ______.
A. Store manager
B. Creditor
C. CEO
D. CFO
16. Based on the scenarios below, what is the expected return for a portfolio with the following return profile? ______.
Market Condition
bear Normal Bull
Probability 02 0.3 05
Rate of return —25% 10% 24%
A. 4%
B. 10%
C. 20%
D. 25%
Use the following expectations on Stocks X and Y to answer questions 17 through 19 (round to the nearest percent).
Bear Market Normal Market Bull Market
Probability 0.2 0.5 0.3
Stock X_ -20% 18% 50%
Stock Y -15% 20% 10%
17. Financial markets serve to channel funds from ______.
A. the government to contractors
B. investors to consumers
C. consumers to producers
D. savers to investors
18. The agreements that were reached at the Bretton Woods conference in 1944 established a system .
A. of essentially fixed exchange rates under which each country agreed to intervene in the foreign exchange market when necessary to maintain the agreed-upon value of its currency
B. of floating exchange rates determined by the supply and demand of one nation's currency relative to the currency of other nations
C. that prohibited governments from intervening in the foreign exchange markets
D. in which the values of currencies were fixed in terms of a specific number of ounces of gold, which in turn determined their values in international trading 19. Which of the following statements is not consistent with generally accepted accounting principles relating to asset valuation? .
A. Assets are originally recorded in accounting records at their cost to the business entity
B. Accountants prefer to base the valuation of assets upon objective, verifiable evidence rather than upon appraisals or personal opinion
C. Accountants assume that assets such as office supplies, land and buildings will be used in business operations rather than sold at current market prices
D. Subtracting total liabilities from total assets indicates what the owner's equity in the business is worth under current market conditions
20. A fiscal expansion in the UK ______ the pound sterling.
A. tends to appreciate
B. tends to depreciate
C. does not affect the price of
D. has no predictable effect on the price of
答案：
1.B
2.D
3.D
4.A
5.B
6.A
7.B
8.A
9.C 10.B
11.D 12.B 13.C 14.A 15.B 16.B 17.A 18.A 19.D 20.A
（四）
1. What are the expected returns for Stocks X and Y respectively? ______.
A. 20% and 10%
B. 18% and 12%
C. 20% and 11%
D. 18% and 5%
2. Which of the following payment terms eliminates the exchange risk, assuming the exporter invoices in foreign currency? ______.
A. Confirmed irrevocable documentary credit
B. Open account
C. Documentary collection D/A
D. None of the above
3. ABC Co. Ltd. purchased a car for $ 12 000, making a down payment of $5 000 cash and signing a $7 000 note payable due in 60 days. Which of the following is not correct? ______.
A. From the viewpoint of a short-term creditor, this transaction makes the business less solvent
B. Total liabilities increased by $7 000
C. Total assets increased by $12 000
D. This transaction had no immediate effect on the owner's equity in the business
4. Which of the following terms of payment will entirely eliminate country risk? ______.
A. Revocable documentary credits
B. Confirmed Irrevocable documentary credits
C. Documentary collection D/P
D. Documentary collection D/A
5. The expiry date of a documentary credit is Sunday, 24 February, and documents have to be A presented to you. Which of the following is an acceptable presentation? (Assume there is no latest stated date for shipment stipulated.) ______.
A. Presentation to you on Monday 25 February with the bill of lading dated 25 February
B. Presentation on Monday 25 February with the bill of lading dated Sunday 24 February
C. Presentation on Tuesday 26 February with the bill of lading dated Sunday 24 February
D. Presentation on Friday 22 February with the bill of lading dated Sunday 29 January
6. What are the standard deviations of returns on Stocks X and Y respectively? ______.
A. 15% and 26%
B. 24% and 13%
C. 20% and 4%
D. 28% and 8%
7. Who makes the first presentation of documents under a transferable credit? ______.
A. Applicant
B. First beneficiary
C. Second beneficiary
D. None of the above
8. A transaction caused a $10 000 decrease in both total assets and total liabilities. This transaction could have been ______.
A. repayment of a $ 10 000 bank loan
B. an asset with a cost of $10000 was destroyed by fire
C. purchase of a delivery truck for $10 000 cash
D. collection of a $10 000 account receivable
9. Money ceases to serve as an effective store of value when ______.
A. the government runs large deficits
B. the unemployment rate is very high
C. productivity in the economy declines
D. rapid inflation occurs
10. An indication that the money supply is greater than the desirable amount would be .
A. insufficient spending and excessive saving
B. deflation
C. inadequate spending and rising unemployment
D. rising wages and prices
11. If a nation's interest rates are relatively low compared to those of other countries, then the exchange value of its currency will tend to ______ under a system of exchange rates.
A. appreciate... floating
B. depreciate...floating
C. appreciate... fixed
D. depreciate... fixed
12. Which of the following is true of a company's balance sheet? ______.
A. It displays sources and uses of cash for the period
B. It is unnecessary if both an income statement and a statement of cash flows are available
C. It is a separate representation of the company's revenue and expense transactions for the year
D. It is an expansion of the basic accounting equation of Assets=Liabilities+Owner's Equity
13. When Americans or foreigners expect the return on dollar deposits to be high relative to the return on foreign deposits, there is a ______ demand for dollar deposits and a correspondingly ______ demand for foreign deposits.
A. higher... higher
B. lower... higher
C. higher... lower
D. lower...lower
14. Velocity is the ______.
A. inverse of GNP
B. speed at which checking accounts are converted into cash
C. relationship between the price level and the money supply
D. rate at which money turns over
15. Assume that of your $10 000 portfolio, you invest $9 000 in Stock X and $1 000 in Stock Y. What is the expected return on your portfolio? ______.
A. 18%
B. 20%
C. 19%
D. 3%
16. Which of the following would you expect to find in a correctly prepared income statement? .
A. Cash balance at the end of the period
B. Expenses incurred during the period to earn revenues
C. Contributions by the owner during the period
D. The reported company's financial position at a specific date
17. The concept of beta is most closely associated with ______.
A. correlation coefficient
B. the capital asset pricing model
C. nonsystematic risk
D. mean-variance analysis
18. The velocity of money for a given year can be calculated by ______.
A. dividing GNP by the money supply
B. dividing aggregate supply by aggregate demand
C. dividing the price level by the money supply
D. multiplying the price level by total output
19. The theory of purchasing power parity states that exchange rates between any two currencies will adjust to reflect changes in ______.
A. the price levels of the two countries
B. the current account balances of the two countries
C. the fiscal policies of the two countries
D. the trade balances of the two countries
20. Before issuing a credit, it is important for the issuing bank ______.
A. to make certain of the importer's creditworthiness
B. to go through the contract terms
C. to have a thorough understanding of the exporter
D. all of the above
答案：
1.A
2.D
3.C
4.B
5.B
6.B
7.C
8.A
9.D 10.D
11.B 12.D 13.C 14.D 15.C 16.B 17.B 18.A 19.A 20.A
一、单选
1、我省规定，各种机动车、拖挂车载重量超过十吨的，其超过部分（B）征收车船使用税。

A：按七折B：减半C：免征D：全额征收
2、某企业有5辆机动车挂车，挂车净吨位为4吨，当地政府规定的载货汽车每净吨位税额42元。

该企业应缴纳的车船使用税是(C ）。

A：100元B：840元C：588元D：1000元
3、某商场有一客货两用汽车，为顾客送货，乘客座位4人，载货净吨位1.5吨。

当地省政府规定，乘客座位10人以下客车年税额为110元/辆，载货汽车为42元/吨，该场每年应缴纳车船使用税为（ B ）。

A：80元B：118元C：200元D：260元
4、机动车销售采用分期付款方式的，在付清全部购车款前车辆的所有权属于销售单位，使用权属于购车单位和个人，付清全部车款后，车辆所有权转归购车单位和个人，则这种情况下，车船使用税纳税人为（ C ）。

A：销售单位B：银行C：购车单位或个人D：免税
5、车船使用税税率形式是（C ）。

A：地区差别比例税率B：有幅度的比例税率C：有幅度的定额税率D：地区差别定额税率
6、下列车船中，应缴纳车船使用税的是（A ）。

A：非机动车船B：不领行驶执照只在企业内部行驶的汽车C：外籍人员的载重汽车D：不超过1吨的渔船
7、李某是一机动车的拥有人，他与张先生签订了为期一年的租赁合同，该车由张先生使用，但该合同对车船使用税由谁缴纳未予明确。

按照现行车船使用税的规定，该机动车车船使用税的纳税人应是(A )。

A：张先生B：李某C：二者均可D：由税务机关指定
8、下列以载重吨位为车船使用税的计税标准的是（B ）。

9、按照规定，对客货两用汽车，（C）按乘人汽车税额减半征税。

A：载人部分和载货部分B：载人部分或载货部分C：载人部分D：载货部分
10、车船使用税的纳税地点为(C )。

A：车辆所在地B：车辆行驶地C：纳税人经营所在地或机构所在地D：领取车船牌照地
11、下列免征车船使用税的是（D）。

A：企业通勤车B：运输公司运货车C：搬家公司搬家车D：消防单位的消防车12、我国税法规定，车船使用税缴纳方式是（A ）。

A：按年征收，分期缴纳B：按季征收，分期缴纳C：按月征收，分期缴纳D：按季或者半年预征
13、车船使用税的征税对象是行驶于中华人民共和国（C）的车辆和航行于国内河流、湖泊或领海口岸的船舶。

A：境内B：境内道路C：境内公共道路D：境内和境外
14、车船使用税的纳税人是在我国境内（B）车船的单位和个人。

A：拥有B：拥有并使用C：使用D：注册
15、下列不交纳车船使用税的有（D）。

A：拥有并使用小汽车的国有企业B：在外资企业的工作的有私车的中方雇员C：拥有并使用私车的个人D：拥有并使用小轿车的中外合资企业
16、车船使用税规定应税车辆实行有幅度的定额税率，同时授权（A ）在规定的幅度内具
体确定适用税率。

A：省、自治区、直辖市人民政府B：省、自治区、直辖市国税局C：省、自治区、直辖市地税局D：县以上税务机关
17、在计征车船使用税时，对车辆净吨位尾数在半吨以下的（A ）。

A：免税B：按半吨计算C：按1吨计算D：按实际吨位计算
18、机动车挂车，按机动车载货汽车税额的（C ）计征车船使用税。

A：相同税额B：5折C：7折D：8折
19、从事运输业务的拖拉机所挂的拖车，均按载重汽车的净吨位的（B）计征车船使用税。

A：免税B：5折C：7折D：相同税额
20、对净吨位6.5吨的载货车辆，按（B ）计税。

A：6吨B：6.5吨C：7吨D：免税
21、超过1吨而在1.5吨以下的渔船，可以（B ）征税。

A：免税B：按非机动船1吨税额C：按机动船1吨税额D：按非机动船1.5吨税额22、某小型运输公司拥有并使用以下车辆：（1）从事运输用的净吨位为2吨的拖拉机挂车5辆；（2）5吨载货卡车10辆；（3）净吨位为4吨的汽车挂车5辆。

当地政府规定，载货汽车的车辆税额为42元/吨，该公司当年应纳车船使用税为（C）元。

A：3900 B：4020 C：2898 D：4260
23、某交通运输企业拥有5吨载重汽车20辆，4吨挂车10辆，2.5吨客货两用汽车6辆，其中有1辆归企业自办托儿所专用。

该企业所在地载货汽车年税额42元/吨，乘人汽车年税额110元/辆。

该企业当年应缴纳车船使用税（A）元。

A：6176 B：6451 C：3550 D：3700
24、某公司2005年拥有六座客货两用汽车4辆，每辆载重净吨位为2.8吨。

该地车船使用税税额为：载重汽车每吨42元，乘人汽车11座以下每辆110元。

该公司2005年客货两用车应缴纳的车船使用税为（B ）元。

A：944 B：724 C：1360 D：1400
25、下列应交车船使用税的有（A ）。

A：在国外已纳船舶吨税的我国远洋运输船B：外商投资企业运输汽车C：铁路客运的火车D：汽车贸易中心代销售汽车
26、下列车辆中不属于免交车船使用税的有（C ）。

A：高校接送职工的班车B：用于农业生产的拖拉机C：畜力驾驶车D：环卫局的清洁车
27、某企业有6辆机动车挂车，挂车净吨位为4吨，当地政府规定的载货汽车每净吨位税额42元。

该企业挂车应缴纳的车船使用税是（D ）元。

A：300 B：1008 C：420 D：705.6
28、下列免征车船使用税的是（C）。

A：个人拥有私车B：运输公司运货车C：环卫局垃圾车D：搬家公司搬家车辆29、车船使用税的纳税地点为（B ）。

A：车船购买地B：纳税人所在地C：车辆所在地D：车辆行驶地
30、某学校是财政拨款的事业单位，与其附属校办企业共用一辆12人座面包车，当地政府规定11-30座乘人汽车年税额为每辆120元，则下列方法正确的是（D ）。

A：该车不纳税B：该车税额减半征收C：该车税额七折征收D：该车税额全额征收31、下列特殊车船中，应当缴纳车船使用税的是（C）。

A：工程船B：清洁车C：冷藏车D：消防车
32、下列有关车船使用税的表述中，正确的是（A）。

A：对不使用的车船经批准后可不征税B：对不领行驶执照只在企业内部行驶的汽车应征税C：对外商投资企业经营性车辆应征税D：对非机动车辆一律不征税
33、在计征车船使用税时，对车辆净吨位尾数在半吨以下的（C ）。

A：免税B：按实际吨位计算C：按半吨计算D：按1吨计算
34、下列情况应纳车船使用税的有（D）。

A：用于农业生产的拖拉机B：环保局接送职工上下班的班车C：防疫站的防疫车D：企业接送职工上下班的班车
35、车船出租且租赁双方未商定纳税人的，由（B ）承担车船使用税的纳税义务。

A：车船所有人B：车船使用人C：车船承租人D：税务机关认定的纳税人
36、某企业的一辆运输车在2005年大修停运2个月，则正确的计征车船使用税的方法是（D）。

A：只缴纳10个月的税款B：只缴纳3个季度的税款C：只缴纳半年的税款D：缴纳全年的税款
37、车船使用税按年征收，分期缴纳。

具体纳税期限由（A ）确定。

A：省、自治区、直辖市人民政府B：省、自治区、直辖市地方税务机关C：财政部D：国家税务总局
38、下列汽车应征收车船使用税的是(B )。

A：国家机关自用的汽车B：商业银行自用的汽车C：外商投资企业使用的汽车D：救护车39、下列车船中可免征车船使用税的是(D)。

A：出租汽车B：机动船C：载货汽车D：载重量不超过一吨的渔船
40、下列关于车船使用税的计税依据，表述正确的是（A ）。

A：乘人汽车以辆为计税依据B：载货汽车以总吨位为计税依据C：非机动船以净吨位为计税依据D：机动船以载重吨位为计税依据
一、单选
1、根据《企业所得税暂行条例》及其实施细则的有关规定,不得提取折旧的固定资产是(D)。

A：以经营租赁方式出租的固定资产B：房屋、建筑物C：季节性停用和大修理停用的机器设备D：提前报废的固定资产
2、企业在计算企业所得税应纳税所得额时,按(C)的一定比例分别提取职工福利费、职工教育经费可以税前扣除。

A：实际发放的工资总额B：应付工资贷方余额C：计税工资总额D：计提工资总额3、下列费用项目中,计算企业所得税应纳税所得额时,不允许扣除的项目是(D)。

A：纳税人按税法规定提取的坏账准备金B：纳税人转让各类固定资产发生的费用C：纳税人参加财产保险和运输保险并按照规定缴纳的保险费用D：纳税人筹办期间发生的利息支出4、某企业当年在册职工1000人,当地政府规定人均月计税工资标准为800元,企业当年发放工资500万元,奖金300万元,津贴补贴150万元。

根据税法规定,该企业计算应纳税所得额时准予扣除的工资费用额为(A)。

A：950万元B：960万元C：800万元D：630万元
5、可以享受校办企业税收优惠的有(D)。

A：将原有的企业转为校办、收入归学校的企业B：学校向外单位投资举办的联营企业C：学校将校办企业转租给外单位经营、大部分收入归学校的企业D：由学校出资自办,由学校负责经营管理、经营收入归学校所有的企业
6、可以享受5年内减征或免征企业所得税优惠的企业是(D)。

A：股份制企业B：高新技术企业C：安置35%以上“四残人员”的福利生产企业
D：利用本企业产生的废水、废气、废渣等废弃物为主要原料进行生产的企业
7、按现行《企业所得税暂行条例》规定,投资方企业从联营企业分回的税后利润有下列情形之一的,应作补缴所得税调整(C)。

A：投资方企业与联营企业适用税率一致的B：投资方企业适用税率低于联营企业适用税率的C：投资方企业适用税率高于联营企业适用税率的D：投资方企业适用税率与联营企业适用税率虽然一致,但联营企业享受减免税优惠的
8、在计算企业所得税应纳税所得额时，下列项目准予从收入总额中扣除的是（D）。

A：资本性支出B：各项税收滞纳、罚款支出C：非广告性质的赞助支出D：无形资产开发未形成资产的部分
9、某企业2004年亏损额为20万元，2005年度取得生产经营收入625万元，应扣除的成本、费用、税金等合计600万元。

该企业2005年度应缴纳企业所得税（A ）。

A：1.35万元B：1.68万元C：0.9万元D：8.25万元
10、下列有关企业股权投资转让所得和损失的所得税处理，其正确的表述是（D）。

A：企业股权投资转让所得不并入投资企业的应纳税所得额B：被投资企业发生的经营亏损，可由投资企业按规定结转弥补C：企业股权投资转让亏损不并入投资企业的亏损总额D：被投资企业发生的经营亏损，由被投资企业按规定结转弥补
11、某技术咨询企业2005年度技术转让收入85万元，发生的相关成本、费用、税金合计40万元，其适用的企业所得税税率为33％，该企业应缴纳的企业所得税为（A）。

A：4.95万元B：14.85万元C：6.75万元D：2.25万元
12、某生产白酒的集体企业，2005年度全年销售收入1600万元，应扣除的销售成本为600万元、销售税金及附加460万元、其它费用400万元（其中含粮食白酒广告费支出50万元）。

该企业当年应缴纳的企业所得税为（B ）
A：33万元B：62．7万元C：46．2万元D：49．5万元
13、某企业经主管税务机关核定,2002年度亏损50万元,2003年度盈利20万元,2004年度盈利35万元。

该企业2004年度应缴纳的企业所得税为(C)万元。

A：8.25 B：1.65 C：1.35 D：0.9
14、甲企业2004年3月接受乙企业捐赠商品房一套,接受时确定入帐价值为20万元。

2005年6月甲企业将该套房屋转让,取得收入额22万元,支付转让房屋的相关税费3万元。

该项业务甲企业2004年应缴纳企业所得税为(A )万元。

A：6.6 B：7.26 C：6.27 D：5.61
15、某企业2005年度有注册资本500万元,当年1月1日向其控股公司借入经营性资金400万元,借款期1年,支付利息费用28万元。

假定当年银行同期贷款年利息率为6%,该企业在计算应纳税所得额时可以扣除的利息费用为(C)万元。

A：30 B：28 C：24 D：15
16、某金融企业2006年度向主管税务机关申报应税收入650万元,应扣除的成本费用600万元,另外,2006年8月通过政府机关向贫困地区捐款10万元。

2006年度该企业应缴纳企业所得税为(A)万元。

A：16．005 B：16．01C：14．85 D：13．2
17、某运输公司自行申报2005年度的收入总额为60万元,成本费用为56万元。

经税务机关审查,其收入总额核算准确,但成本费用无法查实。

核定应税所得率为15%,则该运输公司2005年度应缴纳的企业所得税为(C )万元。

A：1.08 B：4.62 C：2.43 D：2.97
18、经国务院批准设立的企业集团,其核心企业对紧密层企业资产控股为(C)的,可由控股的成员企业选择由核心企业统一合并纳税。

A：90% B：50% C：100% D：60%
19、下列项目中，可以从企业所得税应纳税所得额中扣除的项目有（B）。

A：投资风险准备基金B：残疾人就业保障基金C：短期投资跌价准备金D：长期投资减值准备金
20、某企业2006年度雇用职工平均人数为78人，其中：固定职工40人，合同工30人，临时工8人，当地政府规定人均月计税工资标准为800元。

该企业当年实发工资总额为1000000元。

工会组织开具了专用缴拨款收据，收取了企业实际计提的工会经费，该企业计算企业所得税应纳税所得额时，准予扣除的职工工会经费、职工福利费、职工教育经费合计为（B ）。

A：141120元B：138528元C：17752元D：33880元
21、下列关于资产评估增值的税务处理，正确的表述是（A）。

A：纳税人按规定进行清产核资时发生的固定资产评估增值应计入应纳税所得额B：纳税人在产权转让过程中发生的资产评估增值不应计入应纳税所得额C：纳税人以无形资产对外投资，发生的资产评估增值应计入应纳税所得额D：企业进行股份制改造发生的资产评估增值部分，所提的折旧在计算应纳税所得额时可以扣除
22、某企业进行清算时，清算的全部资产为520万元，清算费用为20万元，负债为300万元，未分配利润为30万元，资本公积为40万元，企业的注册资本金为100万元。

该企业清算时应缴纳的企业所得税为（D ）。

A：26.4万元B：6.6万元C：16.5万元D：9.9万元
23、在计算应纳税所得额时，准予扣除的项目有（A）。

A：按规定交纳的消费税B：购买固定资产支出100万元C：因违法经营被处以罚款2万元D：遭受水灾后,保险公司赔偿3万元
24、某企业年应纳税所得额为30000元，其应纳的企业所得税额是（C ）元。

A：9900 B：8100 C：5400 D：3000
25、从2003年1月1日起，保险企业开展业务支付的代理手续费，可在不超过当年本企业全部实收保费收入（B ）的范围内据实扣除。

A：5% B：8% C：10% D：15%
26、某乡镇企业2005年度经某税务师事务所代理纳税审查，收入总额为1200万元，扣除的成本、费用、税金等合计为1046万元，2005年该乡镇企业应缴纳的企业所得税是（B）。

A：50.82万元B：45.738万元C：41.58万元D：27.72万元
27、某专营餐饮饭店所得税实行核定应纳税所得额征收（当地税务机关规定当地服务业应税所得率为10%、当地娱乐业应税所得率为15%）。

2005年该饭店成本费用支出额为90万元，则该饭店当年应纳企业所得税税额为（B ）。

A：1.8万元B：2.7万元C：3.49万元D：5.24万元
28、当劳动就业服务企业免税期满后，当年新安置待业人员占企业原从业人员总数的（C ）的，经主管税务机关审查批准，可减半征收所得税２年。

A：10% B：20% C：30% D：60%
29、2003年某企业经市发改委批准，进行技术改造且以国产设备投资，投资额800万元。

已知企业2002年所得税为60万元，2003年所得税为100万元，2004年所得税为150万元。

按规定，其投资抵免企业所得税为（C）。

A：2003年抵免30万元，2004年抵免40万元B：2003年抵免40万元，2004年抵免70万元C：2003年抵免40万元，2004年抵免90万元D：2003年抵免40万元，2004年抵免50万元
30、对住房公积金管理中心用住房公积金购买国债、在指定的委托银行发放个人住房贷款取。